Deletion from the commercial register

Illustrative example; names are placeholders and the facts are invented. Company A AG has been in liquidation for a year. Its liquidators apply for the deletion, with proof that creditors were called on in the SHAB as the law requires (HRegV Art. 65(1)). Because it is an AG, the register informs the federal and cantonal tax authorities and deletes the company only once they agree (HRegV Art. 65(2)). The deletion is entered with its reason (HRegV Art. 65(3)). Two years later an asset nobody realised comes to light: anyone with a legitimate interest can ask the court to enter the company again (OR Art. 935), and it comes back under its old UID (HRegV Art. 116(3)).

After a liquidation. After the liquidation, the liquidators report the company's end to the register. For an AG, the register deletes the company only once the federal and cantonal tax authorities agree, and enters the reason. (OR Art. 746; HRegV Art. 65)

Without one. A company with no business and no realisable assets left is deleted by the register itself, once neither the company nor anyone else, called on by notice in the SHAB, has shown an interest in keeping the entry. (OR Art. 934)

The name. The protection of a business name rests on its entry, so a deleted company's name no longer stands in the way of new company names. A registered trademark is different: the IPI cancels a mark when its holder asks, when it is not renewed, when a court declares it void or when a request for cancellation succeeds. The deletion of its holder from the commercial register is not on that list. (OR Arts. 951 and 956; MSchG Art. 35)

Not always the end. Anyone with a legitimate interest can ask the court to enter a deleted company again, for example where assets were not realised or distributed. Its UID is never given to another and comes back with it. (OR Art. 935; HRegV Art. 116(3))